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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Bela Nanda Sari
Universitas Muslim Nusantara Al-Washliyah Medan, Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Determinan Intelectual Capital Disclosure Pada Perusahaan Real Estate dan Property di Indonesia Bela Nanda Sari; Debbi Chyntia Ovami
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1725

Abstract

This study aims to analyze the effect of firm size, firm age, profitability, leverage, and independent commissioners on intellectual capital disclosure. This study uses a sample of real estate and property companies listed on the Indonesia Stock Exchange in 2018-2020 with a population of 60 companies and a total sample of 12 companies. This study used purposive sampling method as a data collection method. This study uses panel data regression analysis with the Eviews version 10 program. The results of this study indicate a positive and significant effect on intellectual capital disclosure. While, company size, company age, and independent commissioners have a negative and insignificant effect on intellectual capital disclosure. Profitability has a positive and not significant effect. Simultaneously, this study shows that firm size, firm age, profitability, leverage, and independent commissioners of intellectual capital disclosure.
Co-Authors Ovami, Debbi Chyntia